Chinanews.com Client, Beijing, April 1st (Reporter Li Jinlei) "Personal income tax" has become a hot search. Because the first annual accounting in tax history began.

Many small partners revealed the amount of their tax refunds, ranging from tens to thousands of dollars, and some even received more than 6,000 yuan in tax refunds. Netizens shouted, "Tax refund is really good." However, some partners need to pay taxes.

Screenshot of the tax refund received by Weibo netizens.

Note that this is not an April Fool's Day joke. Hurry up and see if you need a tax refund or a supplement.

Mobile app accounting has been opened in these places

Recently, more and more provinces and cities have started the annual reconciliation of personal income tax for 2019.

According to the 12366 taxation service platform of the State Administration of Taxation, Yunnan, Qinghai, Shanxi, Guangxi, Guizhou, and Dalian have first opened remote taxation functions such as mobile apps and web pages.

Subsequently, Inner Mongolia, Liaoning, Jilin, Jiangsu, Anhui, Jiangxi, Guangdong, Hainan, Shaanxi, Gansu, Xinjiang, Shenzhen and other 12 provinces and cities opened remote taxation functions such as mobile phone APP and webpage on March 27.

On March 31, 14 provinces and cities including Heilongjiang, Shanghai, Zhejiang, Fujian, Shandong, Henan, Hunan, Chongqing, Sichuan, Tibet, Ningxia, Ningbo, Xiamen, Qingdao and other provinces and cities opened the tax accounting function for the tax year.

At present, Beijing and other places have not yet opened the mobile phone tax function. However, the State Administration of Taxation has stated that taxpayers in regions that have not yet been opened, and if they need to apply for it urgently, they can apply for a withholding unit or make an appointment with the tax authority.

Individual tax information map. Photo by Li Jinlei

What is annual accounting?

To put it simply, "consolidate annual income and calculate taxes on an annual basis" and then refund more and make up less.

After the reform of the individual tax, the calculation method of the individual tax has changed, that is, the four incomes of wages, salaries, manuscript remuneration, and royalties are combined into "comprehensive income", and the individual tax is calculated on an annual basis.

The specific calculation formula is as follows:

Tax rebate or payable in the year of 2019 = [(Comprehensive income amount-RMB 60,000-special deductions such as "three insurances and one fund"-special additional deductions such as child education-other deductions determined by law-donations) × applicable tax rate Quick calculation deductions)-2019 tax prepaid

Personal income tax rate table.

Tax refund in 7 cases

Can't understand the formula? It doesn't matter, you just need to remember, as long as you pay more taxes in advance due to insufficient deductions or undeclared deductions, you can apply for a tax refund regardless of the level of income and the amount of the tax refund.

In practice, there are generally seven situations in which tax refunds may occur.

1. The total annual income in 2019 is less than 60,000 yuan, but the personal income tax has been paid in advance.

for example:

Xiaoming received a salary of 10,000 yuan in January, and personally paid 2,000 yuan for "three insurances and one fund". Assuming no special additional deductions, a prepayment of 90 yuan was paid; other monthly wages of 4,000 yuan did not require prepayment of tax. Looking at the whole year, because the taxpayer's annual income is less than 60,000 yuan, no tax is required, so the pre-paid 90 yuan tax can be applied for refund.

2. In 2019, there are special additional deductions that qualify for enjoyment, but no deductions are declared when paying taxes in advance.

for example:

Xiao Wang has a monthly salary of 10,000 yuan and personally pays 2,000 yuan for "three insurances and one fund". Two children who attend elementary school can enjoy a special deduction of 2,000 yuan (24,000 yuan per year) for their children's education. However, because it was not reported in the prepayment period, the special additional deduction for children's education was not deducted in the calculation of taxes, and a tax of 1080 yuan was paid in advance throughout the year. After filling in the relevant information during the annual reconciliation, it can deduct an additional 24,000 yuan. After deduction, it should pay a tax of 360 yuan a year. According to regulations, it can apply for a tax refund of 720 yuan.

3. Due to mid-year employment, retirement, or no income in some months, deductions of 60,000 yuan, special deductions such as "three insurances and one pension", special additional deductions such as child education, enterprise (occupational) annuities, and commercial health insurance, Insufficient deductions such as tax deferred endowment insurance.

for example:

Lao Li retired at the end of August 2019. His monthly salary before retirement was 10,000 yuan, and the individual paid 2,000 yuan for “three insurances and one pension”. After retirement, he received a basic pension. Assuming no special additional deductions, a tax of 720 yuan will be paid in advance from January to August; basic pensions will be exempted from taxes in the following four months. Looking at the whole year, the taxpayer only deducted 40,000 yuan deduction expenses (8 × 5000 yuan / month) and did not fully deduct 60,000 yuan deduction expenses. After the annual deduction is fully deducted, the taxpayer can apply for a refund of 600 yuan.

4. There is no employment unit, and only the labor remuneration, manuscript remuneration, and royalties are obtained, and various pre-tax deductions need to be processed through annual accounting.

5. For taxpayers' income from labor remuneration, manuscript remuneration, and royalties, the withholding rate applicable in the middle of the year is higher than the annual applicable tax rate for the annual comprehensive income.

for example:

Xiao Zhao obtains 10,000 yuan in labor compensation at a fixed location each month, and pays a tax of 1,600 yuan in advance after applying a 20% withholding rate, which is 19,200 yuan in a year; After the expenses (excluding other deductions), a comprehensive income tax rate of 3% is applied, and the annual tax payable is 1080 yuan. Therefore, you can apply for a tax refund of 18,120 yuan.

6. In the case of prepaid taxes, those who have not declared to enjoy or have not fully enjoyed the comprehensive income tax benefits, such as the personal income tax reduction for the disabled.

7. Donations for eligible public welfare charities that are not eligible for deductions when paying taxes in advance, etc.

Such people need to pay taxes

Of course, not everyone can rebate, and there are still people who need to pay taxes.

Only taxpayers with an annual income of more than RMB 120,000 and an annual reconciliation tax repayment amount of more than 400 yuan are required to handle annual reconciliation and reimbursement.

Screenshots of the supplementary taxes shared by Weibo users.

3 ways

There are three ways to handle the annual reconciliation: do it by yourself, the unit, and ask someone to do it.

The first is to do it by yourself, and you can handle the annual reconciliation by yourself through the mobile personal income tax app and the electronic tax bureau of natural persons.

The second is the unit office, that is, the unit in charge of employment shall apply.

The third is to ask people to do it, that is, to entrust tax-related professional service agencies or other units and individuals to handle it.

What responsibilities do I have to bear for failing to handle the annual accounting?

-Tax refund can be abandoned

The State Administration of Taxation stated that if you are a tax refunder, it is your right to apply for a tax refund for annual accounting and you do not need to bear any responsibility.

——Tax payment must be done

If you are tax-payable, it is your responsibility to handle the annual reconciliation. According to Article 62 of the Tax Collection and Administration Law, if the taxpayer fails to complete the tax declaration and submit the tax information within the prescribed time limit, the tax authority shall order a correction within a time limit and may impose a fine of less than 2,000 yuan; if the circumstances are serious, it may be punished by 2,000 yuan Fines up to 10,000 yuan, and taxes and additional late fees. The overdue payment will be charged an additional 5% of the overdue tax on a daily basis starting from the date of payment.

That is to say, if you need to pay taxes after the annual settlement report, please pay the taxes before June 30, 2020, otherwise you will face a late payment of five ten thousandths per day.

Attachment: mobile app tax strategy

From Shanghai Taxation Bureau.